What changed in this filing

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Item 1B. Unresolved Staff Comments

2025-03-04 compared with 2025-02-07 · 39 added, 45 removed, 10 unchanged (89% of the section changed)

Unresolved Staff Comments

Not Applicable

Cybersecurity

Cybersecurity Risk Management and Strategy

Our Company has a dedicated

internal IT department with cybersecurity engineers who oversee various aspects of cybersecurity.

These engineers specialize in different

areas, including ensuring security during product development, particularly in the domains of cloud management platforms and network interactions,

as well as managing cybersecurity for daily office communications.

In the event of an unexpected

cybersecurity incident, the engineers immediately report to the Company’s management.

They are equipped with pre-established response

plans to address such situations effectively and mitigate potential risks.

Currently, our cybersecurity

risk management relies primarily on internal resources.

However, as the Company continues to expand, we anticipate engaging third-party

consultants to assist in enhancing our cybersecurity management processes and addressing evolving threats.

While we do not currently

have third-party collaborations, the Company plans to implement a process for selecting and evaluating third-party service providers in

This will include comparing services, signing security agreements, and having our internal engineers assess the third parties’

achievement of security objectives.

In the past three years,

our Company has not experienced any material cybersecurity risks.

To ensure robust protection against potential threats, we have implemented

the following security measures:

Cybersecurity

Risk Management and Strategy

Company has a dedicated internal IT department with cybersecurity engineers who oversee various aspects of cybersecurity.

These engineers

specialize in different areas, including ensuring security during product development, particularly in the domains of cloud management

platforms and network interactions, as well as managing cybersecurity for daily office communications.

the event of an unexpected cybersecurity incident, the engineers immediately report to the Company’s management.

They are equipped

with pre-established response plans to address such situations effectively and mitigate potential risks.

our cybersecurity risk management relies primarily on internal resources.

However, as the Company continues to expand, we anticipate

engaging third-party consultants to assist in enhancing our cybersecurity management processes and addressing evolving threats.

we do not currently have third-party collaborations, the Company plans to implement a process for selecting and evaluating third-party

service providers in the future.

This will include comparing services, signing security agreements, and having our internal engineers

assess the third parties’ achievement of security objectives.

the past three years, our Company has not experienced any material cybersecurity risks.

To ensure robust protection against potential

threats, we have implemented the following security measures:

updating and changing critical passwords.

6 unchanged sentences

routine security training and awareness programs for employees.

Cybersecurity Governance

Currently, the Company’s

board of directors does not oversee cybersecurity risks directly.

However, plans are in place to introduce such oversight in the future.

The Audit Committee of the Board will assume responsibility for cybersecurity risk oversight, with a plan to review cybersecurity matters

on a quarterly basis.

This initiative will ensure that the Company maintains robust oversight mechanisms to address evolving cybersecurity

threats effectively.

The responsibility for assessing

and managing cybersecurity risks within the Company lies with the managers of the R&D department and the IT department.

Both individuals

possess relevant expertise in their respective fields, ensuring a high level of competence in identifying and mitigating cybersecurity

Their duties include monitoring potential threats, implementing security protocols, and responding to incidents to safeguard company

assets and operations.

In the event of cybersecurity

incidents or abnormal alerts, the relevant department managers immediately intervene and manage the situation.

All logs and records related

to such events are preserved for future analysis.

Cybersecurity testing is incorporated into every stage of product development, ensuring

that vulnerabilities are identified and addressed proactively.

Additionally, server security patches are regularly updated to mitigate

potential threats.

Cybersecurity

the Company’s board of directors does not oversee cybersecurity risks directly.

However, plans are in place to introduce such oversight

in the future.

The Audit Committee of the Board will assume responsibility for cybersecurity risk oversight, with a plan to review cybersecurity

matters on a quarterly basis.

This initiative will ensure that the Company maintains robust oversight mechanisms to address evolving

cybersecurity threats effectively.

responsibility for assessing and managing cybersecurity risks within the Company lies with the managers of the R&D department and

the IT department.

Both individuals possess relevant expertise in their respective fields, ensuring a high level of competence in identifying

and mitigating cybersecurity risks.

Their duties include monitoring potential threats, implementing security protocols, and responding

to incidents to safeguard company assets and operations.

the event of cybersecurity incidents or abnormal alerts, the relevant department managers immediately intervene and manage the situation.

All logs and records related to such events are preserved for future analysis.

Cybersecurity testing is incorporated into every stage

of product development, ensuring that vulnerabilities are identified and addressed proactively.

Additionally, server security patches

are regularly updated to mitigate potential threats.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K/A

Item 1B. Unresolved Staff Comments